Abstract

CRIOLLO-DELGADO, Gina Daniela; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Management accounting in SMEs in the city of Tulcán. Noesis [online]. 2025, vol.7, n.esp1, pp.253-266.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.383.

Management accounting was a fundamental element for the efficient administration of resources and decision-making in SMEs in the city of Tulcán. This study aimed to determine the importance of its application in these companies to strengthen sustainability and competitiveness in the market. A qualitative-quantitative approach was applied through documentary review and surveys of legally established SME managers. The results showed that most companies had basic accounting systems and mainly used financing as a financial indicator, although limitations were identified in profitability and in the implementation of formal administrative and financial processes. It was concluded that management accounting allowed the optimization of planning, activity control, and the generation of timely information, becoming a strategic tool necessary to improve profitability and ensure business sustainability.

Keywords : Accounting; financial management; small and medium enterprises; economic sustainability..

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